On the Validity and Scope of Macro-Coherence

The scope of coherence, as a grounds justifying measures interfering with the fundamental freedoms, is limited by the concept of macro-coherence. This article analyses the origin and rationale of macro-coherence and how the concept relates to the balanced allocation of taxing rights. The authors argue that it should be abandoned. If not, this could reignite discussions about fundamental issues of EU tax law, such as most-favoured nation treatment and the obligation of Member States to conclude tax treaties.